CHAPTER 2. ESTABLISHMENT OF BOARD

IC 6-1.5-2
    Chapter 2. Establishment of Board

IC 6-1.5-2-1
Establishment of board; members; terms; quorum
    Sec. 1. (a) A state agency to be known as the Indiana board of taxreview is established. The Indiana board is composed of three (3) laymembers. The governor shall appoint the members of the Indianaboard. The members of the Indiana board shall elect the chairpersonof the board.
    (b) Two (2) members of the Indiana board must be members ofone (1) major political party, and one (1) member of the board mustbe a member of the other major political party.
    (c) Except as provided in subsections (d) and (e), the term ofoffice of an Indiana board member is four (4) years.
    (d) The initial terms of office of the Indiana board are as follows:
        (1) For one (1) board member, one (1) year.
        (2) For one (1) board member, two (2) years.
        (3) For one (1) board member, three (3) years.
    (e) An Indiana board member appointed to fill a vacancy shallserve for the unexpired term of the member's predecessor.
    (f) Any two (2) members of the Indiana board constitute a quorumfor the transaction of business. Action may be taken by the Indianaboard only upon the vote of a majority of the whole board.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-2-2
Surety bonds
    Sec. 2. (a) Before performing any official duties, each lay memberof the Indiana board shall execute:
        (1) a surety bond in the amount of ten thousand dollars($10,000), with a surety approved by the governor; and
        (2) an oath of office.
    (b) The surety bond shall be payable to the state and shall beconditioned on the faithful discharge of the Indiana board member'sduties. The executed surety bond and oath of office shall be filed inthe office of the secretary of state.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-2-3
Removal of members
    Sec. 3. After a hearing on the matter, the governor may remove amember of the Indiana board for incompetency, neglect, orinefficiency.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-2-4
Meetings; supplies
    Sec. 4. The Indiana board shall meet in continuous sessionthroughout each calendar year in quarters provided by the state in the

city of Indianapolis. The state shall provide the Indiana board withthe supplies and printing that the board needs to transact business.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-2-5
Record keeping
    Sec. 5. The Indiana board shall keep a record of its proceedingsand orders. The Indiana board's record is a public record. A copy ofthe appropriate portion of the record is sufficient evidence in allcourts or proceedings to prove an action, a rule, or an order of theIndiana board if the copy is certified by a lay member of the board.
As added by P.L.198-2001, SEC.95.

IC 6-1.5-2-6
Charge by Indiana board to person who files Indiana tax courtpetition
    Sec. 6. Notwithstanding IC 5-14-3-8, the Indiana board shallcharge a person that files a petition with the Indiana tax court forreview of a determination by the Indiana board the reasonable costof preparing any necessary copies and transcripts for transmittal tothe court.
As added by P.L.219-2007, SEC.88.